About the Author

Pedro Albisu, DMD, is the author of a 143,000-word treatise on trust taxation that cites 121 federal cases, 78 IRC sections, 11 Treasury Regulations, and Supreme Court precedent dating to 1934. The work documents a complete system for legally reducing trust-level income taxation to near-zero effective rates using published federal and state law.

I am not a lawyer. I am not a CPA. I am not an enrolled agent. I hold a doctorate in dental medicine — a credential that taught me diagnostic rigor, evidence-based analysis, and the discipline of building conclusions from primary sources. I applied that training to the Internal Revenue Code, the Treasury Regulations, and the case law — and found something that had never been assembled into a single, published framework.

The treatise does not ask you to take my word for anything. Every claim cites its authority. Every position traces back to the statute, the regulation, or the court. The system enters practice not through one person's authority, but through independent professional validation by qualified tax counsel who will issue their own opinion letter based on their own analysis.

Read it with the Code open. Check every citation. That is exactly how it was designed to be read.

The introductory book — Income to Corpus: The Case for Dynasty Trust Income Tax Mitigation — is available to qualified individuals. The full treatise is available under non-disclosure agreement to clients and their professional advisors.